AI Drafter 
TaxTMI 
TaxTMI 
1990 (3) TMI 195
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....f additional duty of customs, the appellant claimed classification under T.I. 23(1) of the erstwhile CET, but it was not accepted and the Assistant Collector, by an order dated 6.1.86, classified it under T.I. 23(2). The appellant preferred an appeal, which was rejected by the Collector of Customs (Appeals) by order dated 16.6.87. This order has given rise to the present appeal. 2. We have heard Sh. V. Lakshmi Kumaran, Ld. Advocate for the appellant and Sh. V. Chandrasekharan, Ld. S.D.R. for the respondent. 3. L.A., Sh. Lakshmi Kumaran, for the appellant, made following submissions : (i) Tariff Item 23(1) is an inclusive one and all varieties which confirmed to the specifications laid down for ordinary portland cement vide ISI 269-....
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....ion and thereby standards of chemical requirements, physical requirements, etc. have been laid down. Chemical requirements for ordinary portland cement have been laid down in Table-1 in para 2.4.2.1 and it has been stated therein that low heat portland cement shall comply with the requirements of this Table except requirements at Sl. No. 1. The same is reproduced hereunder : "4.2.1 In all other respects, low heat Portland cement shall comply with the requirements specified at Sl. No. (ii), (iii), (iv), (v) and (vi) in Table 1. Table : CHEMICAL REQUIREMENTS FOR ORDINARY PORTLAND CEMENT (Clauses 4.1 and 4.2.1) Sl.No. Characteristic Requirement (1) (2) (3) Ratio of percentage of lime to pe....
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....tandard for specifications for white portland cement, in force at the relevant time, were as laid down in May, 1979. As per this standard, chemical requirements of white portland cement were laid down by para 0.2.1 and physical requirements were as laid down in para 5, which is reproduced below: "0.2.1 - In this standard the chemical requirements of white Portland cement are specified in line with those of ordinary Portland cement (see IS : 269-1976*) except that maximum iron oxide content is 1.0 per cent, and requirement for loss on ignition has been deleted. Further the strength requirements of white Portland cement are specified as not less than ninety per cent of those of ordinary Portland cement (see IS : 269-1976*)." "5. PHYSICA....
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....y portland cement and so the consignment should be classified as ordinary Portland cement under T.I. 23(1). He, further, contended that the requirement of Tariff Item is not that of colour and so only because in relevant T.I. word 'grey' had been used, the imported consignment would not stand excluded from therein because, firstly, it is an inclusive definition and grey portland cement is one of the varieties and there are several other varieties included therein and other varieties can also be included. Secondly, as reproduced above, the composition as well as physical tests of the imported consignment, had confirmed to the specifications of ordinary portland cement. He also submitted that nature, use and character of the product are not r....
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....hile as far as the imported consignment is concerned, the loss of ignition had been found to be 1.8 per cent. As far as portland cement is concerned, the requirement is that it should not be more than five per cent. So, as far as chemical requirements are concerned, the imported consignment, answers to specifications of ordinary Portland cement, as can be seen from the test report of VJTI and comparative statement filed by the appellant. 13. As far as the standard of physical tests is concerned, the imported consignment confirms to the requirements of ordinary Portland cement as far as compressive strength and requirements of setting time are concerned, as can be seen from following (para 5 of appeal memo): "The other most impor....
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.... authorities : (i) C.I.T., Andhra Pradesh v. M/s. Taj Mahal Hotel - AIR 1972 S.C. 168 wherein the meaning of the word 'includes' has been explained as under : "The word "includes" is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute. When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import but also those things which the interpretation clause declares that they shall include." (ii) Western India Plywood Pvt. Ltd. v. C.C.E. - 1985 (19) E.L.T. 590. In this case the issue was regarding classification of Wip Check Floor Board and Wip Tread Floor Board wherein, re....